12A-1.070 : Leases and Licenses of Real Property; Storage of Boats and Aircraft - Florida Administrative Rules, Law, Code, Register

Florida Department of State and Division of Library and Information Services

Rule: 12A-1.070 Prev Up Next

Rule Title: Leases and Licenses of Real Property; Storage of Boats and Aircraft
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Sales and Use Tax
Chapter:	SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	12/1/2023
	History Notes:	Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(6), 212.031 FS. History?New 10-7-68, Amended 2-8-69, 10-7-69, 6-16-72, 9-26-77, 10-18-78, 12-31-81, 7-20-82, Formerly 12A-1.70, Amended 1-2-89, 3-27-95, 7-17-95, 1-17-18, 1-8-19, 12-12-19, 6-14-22, 12-1-23.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12A-1.070 ......	The purpose of the proposed amendments to Rule 12A-1.070 (Leases and Licenses of Real Property; Storage of Boats and Aircraft), F.A.C., is to reflect the decrease of the state sales tax rate from 4.5 % to 2.0%, effective ....	28276390	4/18/2024 Vol. 50/77
Final 12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft	27782078	Effective: 12/01/2023
Proposed 12A-1.070	The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to incorporate the reduction of the tax rate from 5.5 percent to 4.5 percent, effective December 1, 2023, on the rental, lease, or license to use, occupy, ....	27570618	9/19/2023 Vol. 49/182
Public Meeting 12A-1.070	Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27533176	9/12/2023 Vol. 49/177
Development 12A-1.070	The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to incorporate the reduction of the tax rate from 5.5 percent to 4.5 percent effective December 1, 2023, on the rental, lease, or license to use, occupy, ....	27280297	6/30/2023 Vol. 49/127
Final 12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft	25922588	Effective: 06/14/2022
Proposed 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	25717918	3/31/2022 Vol. 48/63
Public Meeting 12A-1.0015 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	25675238	3/18/2022 Vol. 48/54
Development 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	24977323	9/9/2021 Vol. 47/175
Final 12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft	22726535	Effective: 12/12/2019
Proposed 12A-1.070 ......	Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....	22416814	9/25/2019 Vol. 45/187
Public Meeting 12A-1.070 ......	Approval to publish a Notice of Proposed Rule for the following rules: 12A-1.070, Leases and Licenses of Real Property; Storage of Boats and .... September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22384901	9/16/2019 Vol. 45/180
Development 12A-1.070 ......	Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....	22290423	8/21/2019 Vol. 45/163
Final 12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft	21292196	Effective: 01/08/2019
Proposed 12A-1.0143 ......	The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes.	20895660	9/14/2018 Vol. 44/180
Development 12A-1.0143 ......	Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible ....	20613293	7/2/2018 Vol. 44/128
Disposition 12A-1.070	Okaloosa County, Florida, (“Petitioner”) The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on February 16, 2018, ....	20420263	5/15/2018 Vol. 44/95
Petition 12A-1.070	Okaloosa County, Florida. A copy of the Petition for Declaratory Statement may be obtained by contacting: Sarah Wachman Chisenhall, Agency Clerk, Florida Department ....	20079308	2/16/2018 Vol. 44/33
Final 12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft	19910431	Effective: 01/17/2018
Change 12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft	19748344	11/17/2017 Vol. 43/223
Proposed 12A-1.070	The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., to the sales tax rate for certain leases of real property and to make technical changes ....	19552598	10/18/2017 Vol. 43/202
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.004 Sales Tax Brackets Rule 12A-1.005 Admissions Rule .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	19515835	10/10/2017 Vol. 43/196
Development 12A-1.070	The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., to the sales tax rate for certain leases of real property and to make technical changes ....	19368880	9/5/2017 Vol. 43/172
Development 12A-1.070	The purpose of the proposed amendments to Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property) is to update, consistent with current statutory provisions, the tax imposed on the rental, lease, or license to use, ....	11877182	8/17/2012 Vol. 38/33
Development 12A-1.070	The purpose of the proposed amendments to Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property) is to update, consistent with current statutory provisions, the tax imposed on the rental, lease, or license to use, ....	11507030	5/18/2012 Vol. 38/20
Development 12A-1.070	The purpose of this rule development is to discuss guidelines concerning when certain expenditures or payments made by the lessee/tenant are considered part of the total rent or license fee charged for the use of real property ....	10353215	9/2/2011 Vol. 37/35
Final 12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft	1278186	Effective: 07/17/1995

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.